VAT-registered businesses with a taxable turnover above the VAT threshold (currently £85,000) have been required to keep digital VAT business records and send VAT returns using Making Tax Digital-compatible software since 1 April 2019. From 1st April 2022 that extends to all VAT registered businesses regardless of turnover.
HMRC have published a VAT Notice which provides technical guidance about Making Tax Digital for VAT and also a list of software developers and providers who are currently supporting Making Tax Digital for VAT.
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